Rules for 2007 Child Fitness Tax
Credit
To obtain the tax credit, you need an ongoing and supervised program suitable for children and involve a significant amount of physical activity that contributes to cardio-respiratory endurance, plus one or more of:
- muscular strength,
- muscular endurance,
- flexibility, or
- balance
The definition is broad to include a wide range of sports and recreational programs - everything from hockey camps to dance lessons.
In order to qualify for a tax credit, the program must be at least eight weeks long and have a minimum of one session per week. If your child attends a camp which involves physical activity, it must be five consecutive days and more than 50 per cent of the program has to be dedicated to the activity. As well, as session must provide 30 minutes of sustained physical activity for children under 10 and 60 minutes for children 10 and up.
Other memberships and registrations may be eligible depending on the amount of physical activity involved. Part of family membership costs may also be claimed but only the child's portion is eligible for the credit.
If your sporting or recreational activity requires motorized vehicles as an essential component, there is no credit available. And the credit will not include any costs charged for regular school physical education programming - only eligible extra-curricular programs.
The government did recognize the different needs of children with disabilities. The new credit will include an additional $500 non-refundable credit to assist with the cost of specialized equipment, transportation and attendant care.
For more information see the CRA website.
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